Legal Opinion
McCarthy v. United States
District Court, N.D. Illinois
Decided May 10, 1983No. 81 C 6009PublishedCited by 2 opinions
1Opinion of the Court
ORDER
BUA, District Judge.
The dispute in this case stems from the filing by an IRS collecting officer of a federal tax lien against all real and personal property of the plaintiff for allegedly unpaid federal estate taxes. The plaintiff individually and as executor of the estate challenges the legality of the lien and seeks to enjoin its enforcement. He also seeks compensatory and punitive damages alleging a deprivation of his Constitutional rights. The ease is now before this Court on the defendants’ motion for summary judgment in which defendants have raised a number of immunity and…
2Cases cited18 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
- Parratt v. TaylorSupreme Court of the United States · 1981
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
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3Cited by2 opinions
- Andrews v. CrumpDistrict Court, W.D. North Carolina · 1996
- Davidson v. CommissionerDistrict Court, S.D. New York · 1984